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V0765-22 ·7 April 2022 ·consulta-vinculante Medium impact
Tax

Magic courses may be VAT exempt and performances subject to 10% rate if specific requirements are met

A magic association has requested a ruling on the VAT treatment of its teaching courses and performances. The DGT has determined that courses may be exempt if the subject is part of a formal curriculum, and performances may be subject to the 10% reduced rate if the magician is a natural person performing for theatrical production organisers.

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2022-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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